The short version
3522 pays the $800 tax (April 15). 3536 pays the gross-receipts LLC fee (June 15). 568 is the return. 3537 is a narrow extension-payment voucher most single-owner LLCs never need.
- R&TC §§ 17941, 17942, 18567, 18633.5
- $800 annual tax
- LLC fee $900 to $11,790
Last reviewed: October 30, 2026
The four forms side by side
Deployed armed-forces owners whose LLC operates at a loss or ceases operation may be exempt from the $800 tax. If you pay through Web Pay, do not mail the 3522 voucher. 3536 is not filed if no fee is owed.
Extensions per the 2025 FTB 3537 instructions: 7 months for partnership-classified LLCs, 6 months for disregarded SMLLCs (except SMLLCs owned by pass-throughs: 7). An extension to file is not an extension to pay.
| Form | What it pays | Who uses it | Due (calendar year) | Amount | Statute |
|---|---|---|---|---|---|
| FTB 3522 | LLC Tax Voucher for the $800 annual tax | Every LLC owing the annual tax; first year begins on the SOS filing date | 15th day of the 4th month (April 15, 2026) | $800 | R&TC § 17941 |
| FTB 3536 | Estimated Fee for LLCs; also pays any remaining fee by the return due date | LLCs with total California income of $250,000 or more | 15th day of the 6th month (June 15, 2026) | $900 / $2,500 / $6,000 / $11,790 | R&TC § 17942 |
| FTB 3537 | Payment for Automatic Extension for LLCs | Only LLCs that can't file 568 by the original due date and owe NCNR members' tax (per 2025 instructions) | Original return due date | NCNR members' tax owed | R&TC § 18567 |
| Form 568 | LLC Return of Income | Every LLC classified as a partnership or disregarded | 15th day of the 3rd month after year end (partnership-classified LLCs and SMLLCs owned by pass-throughs); 15th day of the 4th month (other SMLLCs) | Return, not a payment voucher | R&TC § 18633.5 |
Which form am I holding?
Which form am I holding?
Your form(s)
Answer the questions aboveCalendar-year timeline
| Date | What happens |
|---|---|
| March 15 | Form 568 due for partnership-classified LLCs and SMLLCs owned by pass-throughs |
| April 15 | FTB 3522 ($800) due; Form 568 due for other SMLLCs |
| June 15 | FTB 3536 estimated LLC fee due |
| Extended due dates | 7 months (partnership-classified) or 6 months (disregarded SMLLCs) after the original due date |
Common traps
Common trap: Using 3537 to pay next year's $800 (wrong voucher: use 3522).
Common trap: Assuming 3536 is optional below $250k: no fee, don't file it.
Common trap: LLC taxed as a corporation? None of 3522/3536 extension rules apply the same way: uses Form 100/100S and 3539.
FAQ
Official sources
- Franchise Tax Board: 2026 FTB 3522 instructions
- Franchise Tax Board: 2026 FTB 3536 instructions
- Franchise Tax Board: 2025 FTB 3537 instructions
- Franchise Tax Board: Limited liability company
- taxes.ca.gov: Limited liability companies
Last reviewed: October 30, 2026
Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.